As I promised, here is my quick comparison between AK70Mk2 and AK240.
For this A/B testing I used Ultrasone Jubilee 25 Edition through balanced output on both DAPs using Silver Dragon V3 cable.
Music Tracks
Gregory Porter, Liquid Spirit, 96/24
Norah Jones, The Nearness of You, 192/24
Cassandra Wilson, Love is Blindness, 192/24
Harbie Hancock, Maiden Voyage, 192/24
Basic sound signature is very similar between AK70Mk2 and AK240, possibly due to the same dual DAC (Cirrus Logic CS4398 x2) configuration. Amplifier was more powerful on AK70Mk2 requiring always 10 to 12% less volume settings than AK240 (90 to 100 on AK70Mk2 while 100-110 on AK240).
If you listen casually without doing A/B test, it would be difficult to tell which one you are listening. That being said, sound stage is definitely wider on AK240. Also AK240 had better resolution and separation than AK70Mk2. But I have to say that the difference is not so big.
Also AK240 gives richer, smoother and more matured presentation than AK70Mk2. But this does not necessarily mean that AK240 is better. Depending on the track, AK70Mk2 may be more suited. It's like comparing Scotch whiskey between 12 years and 18 years old. 18 years old sure costs more money and provides more matured/rounded taste than 12 years. But depending on your mood, you sometimes prefer younger Scotch.
AK70Mk2 exhibits some rough edges occasionally, while AK240 consistently presents laid back and relaxed listening.
Summary:
Astell&Kern did a great job creating such a DAP more or less comparable to the one, which was once TOTL, at this price point. For AK240 users, I don't see any point buying AK70Mk2 as there will be no improvement unless you want some fresher and younger tonality.